Supplementary Provisions, Article 160Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.
第百六十条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 68-14, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, apply to the added amount prescribed in paragraph (5) of that Article in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year begins on or after October 1, 2019, and the provisions then in force continue to govern the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. before the amendment by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year began before that date.
前条の規定による改正後の租税特別措置法等の一部を改正する法律附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第十二項の規定は、連結法人の連結親法人事業年度が令和元年十月一日以後に開始する連結事業年度における同条第五項に規定する加算した金額について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度における前条の規定による改正前の租税特別措置法等の一部を改正する法律附則第三十三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第六十八条の十四第五項に規定する加算した金額については、なお従前の例による。